Legal Opinion
State v. Steel City Crane Rental, Inc.
Court of Civil Appeals of Alabama
Decided May 4, 1977No. Civ. 1079PublishedCited by 11 opinions
1Opinion of the Court
This is a lease tax case.
The Circuit Court of Jefferson County, after a hearing oretenus, set aside a final assessment of taxes made by the State against the taxpayers. The taxes had been assessed pursuant to the provisions of Tit. 51, § 629 (21), et seq., Code of Alabama, Alabama's lease tax statute. From this action by the circuit court, the State appeals.
The dispositive issue is whether, in this instance, the furnishing of cranes with operators is a lease or rental of tangible personal property within the meaning of Alabama's lease tax statute. We answer in the negative and affirm.
At the…
2Cases cited8 opinions
- League of Women Voters v. RenfroSupreme Court of Alabama · 1974
- Entremont v. WhitsellCalifornia Supreme Court · 1939
- In Re Opinion of the JusticesSupreme Court of Alabama · 1949
- Insurance Company of North America v. Northwestern National Insurance Co.Court of Appeals for the Sixth Circuit · 1974
- Rice Brothers, Inc. v. Glens Falls Indemnity Co.California Court of Appeal · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Winstead v. StateCourt of Civil Appeals of Alabama · 1979
- Continental Telephone Co. v. ALA. PUB. SERV. COM'NSupreme Court of Alabama · 1982
- Commercial Stand. Ins. Co. v. Ala. Surface Min. Reclam. Com'nCourt of Civil Appeals of Alabama · 1983
- Crane Service & Equipment Corp. v. United States Fidelity & Guaranty Co.Massachusetts Appeals Court · 1986
- ALABAMA SURFACE MINING RECLAMATION v. JollyCourt of Civil Appeals of Alabama · 1979
6 more not listed; retrieve them via the Exa API.